Business, Commerce and Management Studies Generic Management

Budget Expenditure Management Training

SAQA US 242810 | NQF 4 | Credits 6 | Duration 3 Days
From $967 per delegate

Description

This course equips learners with the skills to effectively manage expenditure against a budget, ensuring financial accountability and alignment with organisational goals. Participants will learn to monitor budget variances, implement corrective actions, and report on financial performance in a South African corporate context.

Learning Outcomes

  • Apply budget management principles to monitor and control expenditure against approved budgets.
  • Analyze budget variances to identify deviations and their causes.
  • Evaluate expenditure reports to assess financial performance and compliance.
  • Implement corrective actions to address budget overruns or underutilization.
  • Demonstrate the ability to report on expenditure management to relevant stakeholders.

Target Audience

This course is designed for managers, team leaders, and financial officers responsible for budget management within their departments or projects. It is also suitable for entrepreneurs and small business owners seeking to improve financial control.

Prerequisites

None — open enrollment.

Course Outline

Day 1: Foundations of Budget Expenditure Management

Objectives:
• Understand the legislative and regulatory framework governing public expenditure in South Africa.
• Define key budgeting concepts and the expenditure cycle.
• Identify the roles and responsibilities of budget holders and finance officers.
• Explain the principles of transparency, accountability, and value for money.
• Distinguish between operational and capital expenditure.

Topics:
• Overview of the Public Finance Management Act (PFMA) and relevant Treasury regulations.
• Budget cycle phases: planning, approval, execution, and reporting.
• Key concepts: appropriation, virement, cash flow, and commitment.
• Roles of budget holders, CFOs, and internal audit.
• Principles of sound financial management: transparency, accountability, and value for money.
• Operational vs capital expenditure: definitions and examples.

Day 2: Planning and Monitoring Expenditure

Objectives:
• Develop a budget execution plan aligned with strategic objectives.
• Implement expenditure monitoring and control mechanisms.
• Apply cash flow management techniques to avoid over- or under-spending.
• Use variance analysis to identify deviations and corrective actions.
• Understand the process of virement and its limitations.

Topics:
• Budget execution plan: linking budget to operational plans.
• Monitoring tools: commitment registers, expenditure reports, and budget reviews.
• Cash flow forecasting and management.
• Variance analysis: identifying and explaining budget deviations.
• Virement rules and procedures for transferring funds.
• Internal controls over expenditure: authorization, segregation of duties.
• Early warning systems to prevent overspending.

Day 3: Reporting, Compliance, and Performance

Objectives:
• Prepare monthly and quarterly expenditure reports for decision-makers.
• Ensure compliance with PFMA reporting requirements and deadlines.
• Evaluate expenditure performance against service delivery objectives.
• Implement corrective actions based on audit findings.
• Integrate expenditure management with supply chain management processes.

Topics:
• Reporting standards: monthly management reports, quarterly reports, and annual financial statements.
• Compliance checklist: meeting PFMA and Treasury deadlines.
• Performance budgeting: linking expenditure to outputs and outcomes.
• Handling audit queries and implementing recommendations.
• Integration with supply chain management: procurement planning and contract management.
• Case study: analyzing a real expenditure report and recommending improvements.

Practicals

No practicals for this training.

This course is made up of exercises and case studies delivered alongside the theory — no separate practical sessions are required to complete it.

Summatives

Each delegate is assessed continuously throughout the course and a final summative test at the end.

Daily Exercises — 30%

Every training day ends with a multiple-choice exercise scored out of 100%. The scores from each daily exercise are averaged across the duration of the course to produce a Daily Average mark, which contributes 30% to the final total.

Final Test — 70%

On the last day a final summative test is written. It is a multiple-choice paper with multiple-answer questions: each question may have more than one correct option, and a single wrong selection on a question marks the entire question wrong — no partial credit. The final test is scored out of 100% and contributes 70% to the overall mark.

Final Total
Component Out of Weight
Daily Average (multiple choice) 100% 30%
Final Test (multi-answer multiple choice) 100% 70%
Final Total 100%

All marks are recorded on the AATICD LMS and visible to each learner under their account.

Certificate

Certificate of Completion

Awarded to delegates who achieve an overall mark of 50% or higher on the Final Total (Daily Average 30% + Final Test 70%).

How it works
  • Certificates are auto-generated on the AATICD LMS as soon as the marks pass the 50% threshold.
  • Each certificate is a branded PDF with the delegate's name, the course title, the unit standard ID, NQF level, credits, and the date of issue.
  • You can download or print your certificate from your LMS dashboard at any time after issue — there's no reissue fee and no expiry date.
  • If you scored under 50% you can sit the final test again at the next scheduled session at no extra cost.
Where to find it

Sign in to the LMS, open your dashboard, and your certificates appear under My Certificates. Each entry has a View / Download button and a print option.

Training Discounts

Group discounts apply automatically — the more delegates you enrol, the greater the saving. Discounts are calculated at 3% per 5 delegates, scaling up to 40% off for 100+ delegates.

Delegates Discount
5 3% off
10 6% off
15 9% off
20 12% off
25 15% off
30 18% off
50 30% off
75 35% off
100 40% off

3% discount per 5 delegates, up to 40% off for 100+ delegates. Contact us for a custom group quote.

Upcoming Training Sessions
Online training — attend live sessions from anywhere via our virtual classroom.
Start End Delivery Season Price Action
Tue 08 Sep 2026 Thu 10 Sep 2026 Virtual Spring 2026 $967 Register
Mon 28 Sep 2026 Wed 30 Sep 2026 Virtual Spring 2026 $967 Register
Wed 21 Oct 2026 Fri 23 Oct 2026 Virtual Spring 2026 $967 Register
Tue 08 Dec 2026 Thu 10 Dec 2026 Virtual Summer 2026 $967 Register
Mon 11 Jan 2027 Wed 13 Jan 2027 Virtual Summer 2026 $967 Register
Wed 17 Feb 2027 Fri 19 Feb 2027 Virtual Summer 2026 $967 Register
Tue 02 Mar 2027 Thu 04 Mar 2027 Virtual Autumn 2027 $967 Register
Mon 08 Mar 2027 Wed 10 Mar 2027 Virtual Autumn 2027 $967 Register
Wed 17 Mar 2027 Fri 19 Mar 2027 Virtual Autumn 2027 $967 Register
Tue 08 Jun 2027 Thu 10 Jun 2027 Virtual Winter 2027 $967 Register
Mon 28 Jun 2027 Wed 30 Jun 2027 Virtual Winter 2027 $967 Register
Wed 21 Jul 2027 Fri 23 Jul 2027 Virtual Winter 2027 $967 Register
Tue 07 Sep 2027 Thu 09 Sep 2027 Virtual Spring 2027 $967 Register
Mon 27 Sep 2027 Wed 29 Sep 2027 Virtual Spring 2027 $967 Register
Wed 20 Oct 2027 Fri 22 Oct 2027 Virtual Spring 2027 $967 Register
Tue 07 Dec 2027 Thu 09 Dec 2027 Virtual Summer 2027 $967 Register
Mon 27 Dec 2027 Wed 29 Dec 2027 Virtual Summer 2027 $967 Register
Wed 19 Jan 2028 Fri 21 Jan 2028 Virtual Summer 2027 $967 Register
On-Campus training — face-to-face sessions at our training venues across Africa and beyond.
Showing all 492 sessions across 26 venues
Start End Venue Season Price Action
Mon 10 Aug 2026 Wed 12 Aug 2026 Pretoria, South Africa Winter 2026 $1,447 Register
Mon 10 Aug 2026 Wed 12 Aug 2026 Mauritius Winter 2026 $3,148 Register
Tue 11 Aug 2026 Thu 13 Aug 2026 Abu Dhabi, UAE Winter 2026 $4,552 Register
Tue 11 Aug 2026 Thu 13 Aug 2026 Cape Town, South Africa Winter 2026 $2,392 Register
Wed 12 Aug 2026 Fri 14 Aug 2026 Durban, South Africa Winter 2026 $2,230 Register
In-House training — we bring the trainer to your organisation, tailored to your team.
Start End Delivery Season Price Action
Wed 16 Sep 2026 Fri 18 Sep 2026 Your Premises Spring 2026 $1,258 Register
Tue 06 Oct 2026 Thu 08 Oct 2026 Your Premises Spring 2026 $1,258 Register
Mon 26 Oct 2026 Wed 28 Oct 2026 Your Premises Spring 2026 $1,258 Register
Wed 16 Dec 2026 Fri 18 Dec 2026 Your Premises Summer 2026 $1,258 Register
Tue 19 Jan 2027 Thu 21 Jan 2027 Your Premises Summer 2026 $1,258 Register
Mon 22 Feb 2027 Wed 24 Feb 2027 Your Premises Summer 2026 $1,258 Register
Wed 10 Mar 2027 Fri 12 Mar 2027 Your Premises Autumn 2027 $1,258 Register
Tue 16 Mar 2027 Thu 18 Mar 2027 Your Premises Autumn 2027 $1,258 Register
Mon 22 Mar 2027 Wed 24 Mar 2027 Your Premises Autumn 2027 $1,258 Register
Wed 16 Jun 2027 Fri 18 Jun 2027 Your Premises Winter 2027 $1,258 Register
Tue 06 Jul 2027 Thu 08 Jul 2027 Your Premises Winter 2027 $1,258 Register
Mon 26 Jul 2027 Wed 28 Jul 2027 Your Premises Winter 2027 $1,258 Register
Wed 15 Sep 2027 Fri 17 Sep 2027 Your Premises Spring 2027 $1,258 Register
Tue 05 Oct 2027 Thu 07 Oct 2027 Your Premises Spring 2027 $1,258 Register
Mon 25 Oct 2027 Wed 27 Oct 2027 Your Premises Spring 2027 $1,258 Register
Wed 15 Dec 2027 Fri 17 Dec 2027 Your Premises Summer 2027 $1,258 Register
Tue 04 Jan 2028 Thu 06 Jan 2028 Your Premises Summer 2027 $1,258 Register
Mon 24 Jan 2028 Wed 26 Jan 2028 Your Premises Summer 2027 $1,258 Register
Training Discounts
Delegates Discount
5 3% off
10 6% off
15 9% off
20 12% off
25 15% off
30 18% off
50 30% off
75 35% off
100 40% off

3% off per 5 delegates, up to 40% for 100+

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